This opinion cited by 10 cases:

Houston Farms Development Co. v. Commissioner of Internal Revenue , 194 F.2d 520 ( 1952 )


Driscoll v. Commissioner of Internal Revenue , 147 F.2d 493 ( 1945 )


Fred L. And Mary A. Engle v. Commissioner of Internal Revenue , 677 F.2d 594 ( 1982 )


Louisiana Delta Hardwood Lumber Co., Inc. v. Commissioner of Internal Revenue , 183 F.2d 189 ( 1950 )


Trust Under the Will of Bingham v. Commissioner , 65 S. Ct. 1232 ( 1945 )


Skelly Oil Company v. United States , 255 F. Supp. 228 ( 1966 )


Douglas v. Commissioner of Internal Revenue , 322 U.S. 275 ( 1944 )


Commissioner v. Munter , 331 U.S. 210 ( 1947 )


Commissioner v. Portland Cement Co. of Utah , 101 S. Ct. 1037 ( 1981 )


Commissioner v. Engle , 104 S. Ct. 597 ( 1984 )